26 C.F.R. § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
Title 26 - Internal Revenue
Any person may voluntarily remit by electronic funds transfer any payment of tax to which this part 40 applies. Such payment must be made in accordance with procedures prescribed by the Commissioner. [T.D. 8828, 64 FR 37677, July 13, 1999]
Title 26: Internal Revenue
PART 40—EXCISE TAX PROCEDURAL REGULATIONS
§ 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.
